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Content
2022, Volume 54, Issue 1
- S0890838921000445 Civil liberties and social and environmental information transparency: A global investigation of financial institutions
by Guo, Jianan & Islam, Muhammad Azizul & Jain, Ameeta & van Staden, Chris J.
- S0890838921000470 From intention to action on sustainability reporting: The role of individual, organisational and institutional factors during war and post-war periods
by Thoradeniya, Prabanga & Lee, Janet & Tan, Rebecca & Ferreira, Aldónio
- S0890838921000585 Making sense of employee satisfaction measurement – A technological frames of reference perspective
by Goretzki, Lukas & Reuter, Marek & Sandberg, Joanna & Thulin, Gabriella
- S0890838921000615 Corporate social responsibility culture and international M&As
by Alexandridis, George & Hoepner, Andreas G.F. & Huang, Zhenyi & Oikonomou, Ioannis
- S0890838921000718 Stock market reactions to adverse ESG disclosure via media channels
by Wong, Jin Boon & Zhang, Qin
- S0890838921000925 Are boards' risk management committees associated with firms’ environmental performance?
by de Villiers, Charl & Jia, Jing & Li, Zhongtian
2021, Volume 53, Issue 6
- S0890838919300319 New Public Management between reality and illusion: Analysing the validity of performance-based budgeting
by Mauro, Sara Giovanna & Cinquini, Lino & Pianezzi, Daniela
- S0890838919300988 Performance management in a milieu of customer participatory measurement: Beyond the ratings and rankings of Strictly Come Dancing
by Nørreklit, Hanne & Trenca, Mihaela
- S0890838920300779 The impact of religiosity on earnings quality: International evidence from the banking sector
by Abdelsalam, Omneya & Chantziaras, Antonios & Ibrahim, Masud & Omoteso, Kamil
- S0890838921000251 The role of multiple values in developing management accounting practices in hybrid organisations
by Campanale, Cristina & Cinquini, Lino & Grossi, Giuseppe
- S0890838921000627 Connecting earnings management to the real World:What happens in the black box of the boardroom?
by Brennan, Niamh M.
2021, Volume 53, Issue 5
- S0890838920300433 Does boardroom nationality affect the performance of UK insurers?
by Adams, Mike & Baker, Paul L.
- S0890838920300925 Distress risk anomaly and misvaluation
by Andreou, Christoforos K. & Lambertides, Neophytos & Panayides, Photis M.
- S0890838921000032 Sell-side equity analysts and equity sales: A study of interaction
by Lee, Kenneth & Manochin, Melina
- S0890838921000147 Do peer firms influence innovation?
by Machokoto, Michael & Gyimah, Daniel & Ntim, Collins G.
- S0890838921000159 The effect of corporate sustainability performance on leverage adjustments
by Ho, Ly & Bai, Min & Lu, Yue & Qin, Yafeng
- S0890838921000263 Hedge fund strategies, performance &diversification: A portfolio theory & stochastic discount factor approach
by Newton, David & Platanakis, Emmanouil & Stafylas, Dimitrios & Sutcliffe, Charles & Ye, Xiaoxia
- S0890838921000573 Does corporate eco-innovation affect stock price crash risk?
by Zaman, Rashid & Atawnah, Nader & Haseeb, Muhammad & Nadeem, Muhammad & Irfan, Saadia
- S0890838921000597 Does revenue-expense matching play a differential role in analysts’ earnings and revenue forecasts?
by Kim, Robert & Kim, Sangwan
2021, Volume 53, Issue 4
- S0890838920300561 Does cooperation among women enhance or impede firm performance?
by Xing, Lu & Gonzalez, Angelica & Sila, Vathunyoo
- S0890838920300627 Accounting conservatism and corporate social responsibility
by Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E. & Voulgaris, Georgios
- S0890838920300639 Pension funds and IPO pricing. Evidence from a quasi-experiment
by Roszkowska, Paulina & Langer, Lukasz K. & Langer, Piotr B.
- S0890838921000135 Social network, corporate governance, and rent extraction in CEO compensation: Evidence from spatial econometric models
by Shi, Lina & Gong, Stephen & Wang, Xingang
- S089083892100024X Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence
by Dargenidou, Christina & Jackson, Richard H.G. & Tsalavoutas, Ioannis & Tsoligkas, Fanis
2021, Volume 53, Issue 3
- S0890838920300615 Audit firm merger and the strategic response by large audit firms
by Cahan, Steven & Hay, David & Li, Lina Z.
- S0890838920300731 The use of management accounting information by boards of directors to oversee strategy implementation
by Massicotte, Steeve & Henri, Jean-François
- S0890838920300780 A shared boundary object: Financial innovation and engineering in Islamic financial institutions
by Alamad, Samir & Hidayah, Nunung Nurul & Lowe, Alan
- S0890838920300792 A conceptual model of accountants' communication inside not-for-profit organisations
by Daff, Lyn & Parker, Lee D.
- S0890838920300895 Investment decisions: The trade-off between economic and environmental objectives
by Narayanan, Venkateshwaran & Baird, Kevin & Tay, Richard
- S0890838920300901 Changes in audit effort and changes in auditors’ disclosures of risks of material misstatement
by Zhang, Penny F. & Shailer, Greg
- S0890838920300949 Reporting accountant appointments and accounting restatements: Evidence from UK private companies
by Clatworthy, Mark A. & Peel, Michael J.
- S0890838921000019 Australia's divided accounting profession: The 1969 merger attempt and its legacy
by Sidhu, Jasvinder & Carnegie, Garry D. & West, Brian
2021, Volume 53, Issue 2
- S0890838919301003 Bridging the divide: The rise of the Indian Accountant from 1900 to 1932
by Sian, S. & Verma, S.
- S0890838920300020 Time, space and accounting at Nonantola Abbey (1350–1449)
by Bigoni, Michele & Maran, Laura & Ferramosca, Silvia
- S0890838920300044 A French connection; paths to a ‘new system’ of accounting for the Royal Navy in 1832
by McBride, Karen
- S0890838920300317 Paupers, burial clubs and funeral insurance: Calculating moral panics
by Moerman, Lee & van der Laan, Sandra
- S0890838920300408 Accounting and governance in the final years of the Papal States: Dual roles in the papacy of Pius IX (1846–1870)
by Antonelli, Valerio & Coronella, Stefano & Cordery, Carolyn & Verona, Roberto
- S0890838920300640 Accounting for heritage assets: Thomas Holloway's picture collection, 1881–2019
by Napier, Christopher J. & Giovannoni, Elena
- S0890838920300767 Soldiers don't go mad: Shell shock and accounting intransigence in the British Army 1914-18
by Miley, Frances & Read, Andrew
2021, Volume 53, Issue 1
- S0890838920300299 Does the market value greenhouse gas emissions? Evidence from multi-country firm data
by Choi, Bobae & Luo, Le
- S0890838920300421 The curious case of Canadian corporate emissions valuation
by Griffin, Paul A. & Lont, David, H. & Pomare, Carol
- S0890838920300536 Inter-and intra-organizational stakeholder arrangements in carbon management accounting
by Mahmoudian, Fereshteh & Lu, Jing & Yu, Dongning & Nazari, Jamal A. & Herremans, Irene M.
- S0890838920300603 Mind the Gap: Is Water Disclosure a Missing Component of Corporate Social Responsibility?
by Zhang, Linhan & Tang, Qingliang & Huang, Robin Hui
- S0890838920300913 An international study of carbon information asymmetry and independent carbon assurance
by Fan, Hanlu & Tang, Qingliang & Pan, Lipeng
- S089083892030041X Management of environmental and social risks and topics in the banking sector - An empirical investigation
by Hummel, Katrin & Laun, Ute & Krauss, Annette
- S089083892030055X Corporate environmental disclosure and political connection in regulatory and leadership changes: The case of China
by Qian, Wei & Chen, Xuan
2020, Volume 52, Issue 6
- S0890838919300885 Environmental and financial performance in the European manufacturing sector: An analysis of extreme tail dependency
by Tzouvanas, Panagiotis & Kizys, Renatas & Chatziantoniou, Ioannis & Sagitova, Roza
- S0890838920300524 Accounting history and theorising about organisations
by Carnegie, Garry D. & McBride, Karen M. & Napier, Christopher J. & Parker, Lee D.
- S0890838920300573 Does accounting comparability affect corporate employment decision-making?
by Zhang, Zhuang & Ntim, Collins G. & Zhang, Qingjing & Elmagrhi, Mohamed H.
- S0890838920300585 The undesirable effect of audit quality: Evidence from firm innovation
by Nguyen, Lily & Vu, Le & Yin, Xiangkang
- S0890838920300597 Determinants and consequences of voluntary corporate social responsibility disclosure: Evidence from private firms
by Chi, Wuchun & Wu, Shing-Jen & Zheng, Zhen
2020, Volume 52, Issue 5
- S0890838919300356 The role and impact of professional accountancy associations on accounting education research: An international study
by Duff, Angus & Hancock, Phil & Marriott, Neil
- S0890838919301027 EMBAs perceived usefulness of academic research for student learning and use in practice
by Tucker, Basil P. & Lawson, Raef
- S0890838920300305 Risks from self-referential peer review echo chambers developing in research fields
by Unerman, Jeffrey
- S0890838920300548 Beauty is in the eye of the beholder: Research quality in accounting education
by Tharapos, Meredith & Marriott, Neil
- S089083891930099X Current issues in PhD supervision of accounting and finance students: Evidence from Australia and New Zealand
by Khosa, Amrinder & Burch, Steven & Ozdil, Esin & Wilkin, Carla
2020, Volume 52, Issue 4
- S0890838919300605 Should investors include Bitcoin in their portfolios? A portfolio theory approach
by Platanakis, Emmanouil & Urquhart, Andrew
- S0890838919300848 Limited investor attention, relative fundamental strength, and the cross-section of stock returns
by Zhu, Zhaobo & Sun, Licheng & Yung, Kenneth & Chen, Min
- S0890838919301040 The spillover effect of financial information in mergers and acquisitions
by Wu, Cen & Yu, Xin & Zheng, Ying
- S0890838920300032 The effects of operating cash flow disclosure on earnings comparability, analysts' forecasts, and firms’ investment decisions during the Pre-IFRS era
by Caban-Garcia, Maria T. & Choi, Heeick & Kim, Myungsun
- S0890838920300391 Institutionalising multiple accountability logics in public services: Insights from Australia
by Rana, Tarek & Hoque, Zahirul
2020, Volume 52, Issue 3
- S0890838919300861 The production of strategic and financial rationales in capital investments: Judgments based on intuitive expertise
by Grant, Michael & Nilsson, Fredrik
- S0890838919301015 Materiality in an integrated reporting setting: Insights using an institutional logics framework
by Cerbone, Dannielle & Maroun, Warren
- S0890838919301039 Politically connected boards, family and business group affiliations, and cost of capital: Evidence from Indonesia
by Joni, Joni & Ahmed, Kamran & Hamilton, Jane
- S0890838920300147 Auditor sanction and reputation damage: Evidence from changes in non-client-company directorships
by Chang, Wen-Ching & Chen, Jui-Pin
- S0890838920300172 Do minority acquisitions transfer better corporate governance practices? An analysis of UK's cross-border minority investments
by Polovina, Nereida & Peasnell, Ken
- S0890838920300275 Micro-processes of justification and critique in a water sustainability controversy: Examining the establishment of moral legitimacy through accounting
by Passetti, Emilio & Rinaldi, Leonardo
- S0890838920300287 Performance measurement systems in higher education: How levers of control reveal the ambiguities of reforms
by Pilonato, Silvia & Monfardini, Patrizio
2020, Volume 52, Issue 2
- S0890838919300599 A journey towards a safe harbour: The rhetorical process of the International Integrated Reporting Council
by La Torre, Matteo & Dumay, John & Rea, Michele Antonio & Abhayawansa, Subhash
- S0890838919300654 Automation and management control in dynamic environments: Managing organisational flexibility and energy efficiency in service sectors
by Brown, Paul & Ly, Tuan & Pham, Hannah & Sivabalan, Prabhu
- S0890838919300666 Boundary-work in management accounting: The case of hybrid professionalism
by Golyagina, Alena & Valuckas, Danielius
- S0890838919300873 Rethinking the Career Anchors Inventory framework with insights from a finance transformation field study
by Lambert, Stephanie A. & Herbert, Ian P. & Rothwell, Andrew T.
- S0890838919301052 Climate governance effects on carbon disclosure and performance
by Bui, Binh & Houqe, Muhammad Nurul & Zaman, Mahbub
- S0890838920300019 Do corporate press releases drive media coverage?
by Tsileponis, Nikolaos & Stathopoulos, Konstantinos & Walker, Martin
- S0890838920300135 European firms’ corporate biodiversity disclosures and board gender diversity from 2002 to 2016
by Haque, Faizul & Jones, Michael John
- S089083891930068X Variation in sustainability assurance practice: An analysis of accounting versus non-accounting providers
by Channuntapipat, Charika & Samsonova-Taddei, Anna & Turley, Stuart
2020, Volume 52, Issue 1
- S0890838918300830 Intra-industry transfer effects of credit risk news: Rated versus unrated rivals
by Abad, P. & Ferreras, R. & Robles, M.D.
- S0890838919300320 Payout policy and ownership structure: The case of Islamic and conventional banks
by Duqi, Andi & Jaafar, Aziz & Warsame, Mohammed H.
- S0890838919300642 Does equity market timing have a persistent impact on capital structure? Evidence from China
by Zhao, Yang & Lee, Cheng-Few & Yu, Min-Teh
- S0890838919300964 A study on trust restoration efforts in the UK retail banking industry
by Ahmed, Shakeel & Bangassa, Kenbata & Akbar, Saeed
- S0890838919300976 The impact of shareholders and creditors rights on IPO performance: An international study
by Espenlaub, Susanne & Goyal, Abhinav & Mohamed, Abdulkadir
- S089083891930037X Competition and stability in the credit industry: Banking vs. factoring industries
by Degl’Innocenti, Marta & Fiordelisi, Franco & Trinugroho, Irwan
2019, Volume 51, Issue 6
2019, Volume 51, Issue 5
- v:51:y:2019:i:5:s0890838919300241 Country-level corruption and accounting choice: Research & development capitalization under IFRS
by Mazzi, Francesco & Slack, Richard & Tsalavoutas, Ioannis & Tsoligkas, Fanis
- v:51:y:2019:i:5:s0890838918300702 Novel approaches to the regulatory control of financial services providers: The importance of cultural context
by Mulcahy, Mark & Beck, Matthias & Carr, Michelle & Hourigan, Niamh
- v:51:y:2019:i:5:s0890838919300678 Sais work against corruption in Scandinavian, South-European and African countries: An institutional analysis
by Reichborn-Kjennerud, Kristin & González-Díaz, Belén & Bracci, Enrico & Carrington, Thomas & Hathaway, James & Jeppesen, Kim Klarskov & Steccolini, Ileana
- v:51:y:2019:i:5:s0890838918300489 The role of auditing in the fight against corruption
by Jeppesen, Kim K.
- v:51:y:2019:i:5:s0890838919300472 Accounting practice, fiscal decentralization and corruption
by Changwony, Frederick Kibon & Paterson, Audrey S.
- v:51:y:2019:i:5:s0890838919300307 Money shouts! How effective are punishments for accounting fraud?
by Wang, Yang & Ashton, John K. & Jaafar, Aziz
- v:51:y:2019:i:5:s0890838919300526 Accounting for crime in the neoliberal world
by Ala, Alessandro S. & Lapsley, Irvine
- v:51:y:2019:i:5:s0890838919300484 The quality of governance and momentum profits: International evidence
by Sherif, Mohamed & Chen, Jiaqi
- v:51:y:2019:i:5:s0890838918300714 The dark side of transparency: Does the Nigeria extractive industries transparency initiative help or hinder accountability and corruption control?
by Ejiogu, Amanze & Ejiogu, Chibuzo & Ambituuni, Ambisisi
2019, Volume 51, Issue 4
- 333-351 Predicting firm level stock returns: Implications for asset pricing and economic links
by McMillan, David G.
- 352-372 Chair-CEO generation gap and bank risk-taking
by Zhou, Yifan & Kara, Alper & Molyneux, Philip
- 373-401 Real earnings management and loan contract terms
by Pappas, Kostas & Walsh, Eamonn & Xu, Alice Liang
- 402-423 The effect of real earnings management on the persistence and informativeness of earnings
by Li, Valerie
- 424-437 Model-based earnings forecasts vs. financial analysts' earnings forecasts
by Harris, Richard D.F. & Wang, Pengguo
- 438-461 Large EU banks’ capital and liquidity: Relationship and impact on credit default swap spreads
by Sclip, Alex & Girardone, Claudia & Miani, Stefano
2019, Volume 51, Issue 3
- 227-240 Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom
by Sierra-García, Laura & Gambetta, Nicolás & García-Benau, María A. & Orta-Pérez, Manuel
- 241-258 An ethnographic study of culture and performance in the UK lingerie industry
by Smith, Julia A. & England, Claire
- 259-276 Country-specific risks and geographic disclosure aggregation: Voluntary disclosure behaviour by British multinationals
by Kang, Helen & Gray, Sidney J.
- 277-298 The determinants of companies’ levels of integration: Does one size fit all?
by Busco, Cristiano & Malafronte, Irma & Pereira, John & Starita, Maria Grazia
- 299-315 Risk management in local authorities: An application of Schatzki's social site ontology
by Bui, Binh & Cordery, Carolyn J. & Wang, Zhichao
- 316-332 Earnings credibility in politically connected family firms
by Bona-Sánchez, Carolina & Pérez-Alemán, Jerónimo & Santana-Martín, Domingo Javier
2019, Volume 51, Issue 2
- 111-129 Are accounting academics culturally intelligent?: An empirical investigation
by Tharapos, Meredith & O'Connell, Brendan T. & Dellaportas, Steven & Basioudis, Ilias
- 130-147 The role of value systems in translating environmental planning into performance
by Heggen, Campbell
- 148-169 Getting compensation right - The choice of performance measures in CEO bonus contracts and earnings management
by Tahir, Muhammad & Ibrahim, Salma & Nurullah, Mohamed
- 170-192 Factors impacting accounting research output in developing countries: An exploratory study
by Negash, Minga & Lemma, Tesfaye T. & Samkin, Grant
- 193-210 Language in pursuit of professional branding: The case of scientific costing
by Parker, Lee D. & Boyns, Trevor
- 211-225 Exploring the generative power of performance measurement systems design
by Giovannoni, Elena & Quarchioni, Sonia
2019, Volume 51, Issue 1
- 1-23 Harmful diversification: Evidence from alternative investments
by Platanakis, Emmanouil & Sakkas, Athanasios & Sutcliffe, Charles
- 24-45 The value of political ties for firms experiencing enforcement actions: Evidence from China
by Yu, Xin & Zheng, Ying
- 46-71 Social connections, reference point and acquisition premium
by Guo, Jie & Li, Xi & Seeger, Nicolas Cisternas & Vagenas-Nanos, Evangelos
- 72-91 Institutional preferences, demand shocks and the distress anomaly
by Ye, Qing & Wu, Yuliang & Liu, Jia
- 92-109 The market reaction to debt announcements: UK evidence surrounding the global financial crisis
by Marshall, Andrew & McCann, Laura & McColgan, Patrick
2018, Volume 50, Issue 6
- 580-587 Reflections on some of the formative years of the British Accounting Review: Thoughts of ducklings and swans
by Gray, Rob & Perks, Bob
- 588-601 Accounting and finance in UK universities: Academic labour, shortages and strategies
by Smith, Sarah Jane & Urquhart, Vivien
- 602-614 Investigating international differences in financial reporting: Data problems and some proposed solutions
by Nobes, Christopher & Stadler, Christian
- 615-637 Topics and trends in finance research: What is published, who publishes it and what gets cited?
by Brooks, Chris & Schopohl, Lisa
2018, Volume 50, Issue 5
- 463-480 Shunning careers in public accounting firms: The case of Indonesia
by Suryani, Ani Wilujeng & Helliar, Christine & Carter, Amanda J. & Medlin, John
- 481-496 The capital budgeting process and the energy trilemma - A strategic conduct analysis
by Warren, Liz & Jack, Lisa
- 497-515 The information content of aggregate profitability
by Safdar, Irfan
- 516-538 The dynamism of pre-decision controls in the appraisal of strategic investments
by Huikku, Jari & Karjalainen, Jouko & Seppälä, Tomi
- 539-558 Income smoothing among European systemic and non-systemic banks
by Peterson, Ozili K. & Arun, Thankom G.
- 559-573 Predicting unlisted SMEs' default: Incorporating market information on accounting-based models for improved accuracy
by Andrikopoulos, Panagiotis & Khorasgani, Amir
2018, Volume 50, Issue 4
- 341-363 Insider-trading, discretionary accruals and information asymmetry
by Chowdhury, Abu & Mollah, Sabur & Al Farooque, Omar
- 364-378 Gaming the FTSE 100 index
by Danbolt, Jo & Hirst, Ian & Jones, Edward
- 379-401 Socially responsible investment portfolios: Does the optimization process matter?
by Oikonomou, Ioannis & Platanakis, Emmanouil & Sutcliffe, Charles
- 402-424 East meets West: When the Islamic and Gregorian calendars coincide
by Tantisantiwong, Nongnuch & Halari, Anwar & Helliar, Christine & Power, David
- 425-441 In search of beta
by Gregory, Alan & Hua, Shan & Tharyan, Rajesh
- 442-461 The impact of audit quality on real and accrual earnings management around IPOs
by Alhadab, Mohammad & Clacher, Iain
2018, Volume 50, Issue 3
- 239-254 Lessons from misclassification in international accounting
by Nobes, Christopher
- 255-274 Beyond gender diversity: How specific attributes of female directors affect earnings management
by Gull, Ammar Ali & Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid
- 275-290 Domesday book: An early fiscal, accounting narrative?
by Jones, Michael John
- 291-305 Earnings management using classification shifting of revenues
by Malikov, Kamran & Manson, Stuart & Coakley, Jerry
- 306-323 A study of the linkages between rolling budget forms, uncertainty and strategy
by Bhimani, Alnoor & Sivabalan, Prabhu & Soonawalla, Kazbi
- 324-339 Performance management systems' stability: Unfolding the human factor – A case from the Italian public sector
by Maran, Laura & Bracci, Enrico & Inglis, Robert
2018, Volume 50, Issue 2
- 143-148 Public services and charities: Accounting, accountability and governance at a time of change
by Hyndman, Noel & McKillop, Donal
- 149-160 The governance of public bodies in times of austerity
by Heald, David & Steel, David
- 161-173 The power of language in legitimating public-sector reforms: When politicians “talk” accounting
by Liguori, Mariannunziata & Steccolini, Ileana
- 174-184 Managing the performance of arts organisations: Pursuing heterogeneous objectives in an era of austerity
by Abdullah, Aminah & Khadaroo, Iqbal & Napier, Christopher J.
- 185-198 Negotiating for survival: Balancing mission and money
by Henderson, Elisa & Lambert, Vicky
- 199-213 The size and growth of microfinance institutions
by Liñares-Zegarra, José & Wilson, John O.S.
- 214-226 Unveiling the role of identity accountability in shaping charity outcome measurement practices
by Yang, Cherrie & Northcott, Deryl
- 227-237 Trust and accountability in UK charities: Exploring the virtuous circle
by Hyndman, Noel & McConville, Danielle
2017, Volume 49, Issue 6
- 513-531 Corporate social responsibility as a legitimacy maintenance strategy in the professional accountancy firm
by Duff, Angus
- 532-544 Unpacking the notion of subjectivity: Performance evaluation and supervisor discretion
by Bicudo de Castro, Vincent
- 545-559 Accounting in the London Stock Exchange's extractive industry: The effect of policy diversity on the value relevance of exploration-related disclosures
by Power, Sean Bradley & Cleary, Peter & Donnelly, Ray
- 560-577 Are workpaper reviews preparer-specific?
by Sweeney, John T. & Suh, Ik Seon & Dalton, Kenneth C. & Meljem, Sylvia
- 578-593 The impact of audit committee expertise on audit quality: Evidence from UK audit fees
by Ghafran, Chaudhry & O'Sullivan, Noel
- 594-607 How do mentoring rewards influence experienced auditors?
by Diaz, Michelle Chandler & Loraas, Tina M. & Apostolou, Barbara
2017, Volume 49, Issue 5
- 445-459 How and when do firms translate slack into better performance?
by Wiersma, Eelke
- 460-473 How should we estimate value-relevance models? Insights from European data
by Onali, Enrico & Ginesti, Gianluca & Vasilakis, Chrysovalantis
- 474-492 Bank loan loss accounting treatments, credit cycles and crash risk
by Andreou, Panayiotis C. & Cooper, Ian & Louca, Christodoulos & Philip, Dennis
- 493-511 How do financial analysts interpret industrial firms' corporate refocusing announcements?
by Mak, Chun Yu
2017, Volume 49, Issue 4
- 365-379 Revisiting carbon disclosure and performance: Legitimacy and management views
by Qian, Wei & Schaltegger, Stefan
- 380-398 Investor-legislators: Tax holiday for politically connected firms
by Platikanova, Petya
- 399-412 Organizational change in an Australian university: Responses to a research assessment exercise
by Martin-Sardesai, Ann & Irvine, Helen & Tooley, Stuart & Guthrie, James
- 413-428 The teaching-research gestalt in accounting: A cluster analytic approach
by Duff, Angus & Marriott, Neil
- 429-444 Philanthropic giving, market-based performance and institutional ownership: Evidence from an emerging economy
by Bose, Sudipta & Podder, Jyotirmoy & Biswas, Kumar
2017, Volume 49, Issue 3
2017, Volume 49, Issue 2
- 121-137 Bank transparency and the crisis
by Manganaris, Panayotis & Beccalli, Elena & Dimitropoulos, Panagiotis
- 138-161 Capital and liquidity ratios and financial distress. Evidence from the European banking industry
by Chiaramonte, Laura & Casu, Barbara
- 162-180 The predictive ability of loan loss provisions in banks – Effects of accounting standards, enforcement and incentives
by Marton, Jan & Runesson, Emmeli
- 181-193 Financial crisis and international supervision: New evidence on the discretionary use of loan loss provisions at Euro Area commercial banks
by Curcio, Domenico & De Simone, Antonio & Gallo, Angela
- 194-210 Does the disclosure of unsolicited sovereign rating status affect bank ratings?
by Klusak, Patrycja & Alsakka, Rasha & Gwilym, Owain ap
- 211-229 Governance, efficiency and risk taking in Chinese banking
by Dong, Yizhe & Girardone, Claudia & Kuo, Jing-Ming
- 230-241 Irish credit unions: Differential regulation based on business model complexity
by McKillop, Donal G. & Quinn, Barry
- 242-255 The price, quality and distribution of mortgage payment protection insurance: A hedonic pricing approach
by Ashton, John K. & Hudson, Robert S.
- 256-273 Curbing systemic risk in the insurance sector: A mission impossible?
by Bongini, Paola & Nieri, Laura & Pelagatti, Matteo & Piccini, Andrea
2017, Volume 49, Issue 1
- 4-24 Business strategies and management accounting in response to climate change risk exposure and regulatory uncertainty
by Bui, Binh & de Villiers, Charl
- 25-38 Risk regulation, community pressure and the use of management accounting in managing climate change risk: Australian evidence
by Kumarasiri, Jayanthi & Gunasekarage, Abeyratna
- 39-55 How the enterprise risk management function influences decision-making in the organization – A field study of a large, global oil and gas company
by Meidell, Anita & Kaarbøe, Katarina
- 56-74 Enterprise risk management and firm performance: The Italian case
by Florio, Cristina & Leoni, Giulia
- 75-90 The paradoxes of risk management in the banking sector
by Lim, Chu Yeong & Woods, Margaret & Humphrey, Christopher & Seow, Jean Lin
- 91-102 Looking for leaders: ‘Balancing’ innovation, risk and management control systems
by Gurd, Bruce & Helliar, Christine
- 103-116 Understanding risk disclosures as a function of social organisation: A neo-Durkheimian institutional theory-based study of Burmah Oil Company 1971–1976
by Abdelrehim, Neveen & Linsley, Philip & Verma, Shraddha
2016, Volume 48, Issue 4
- 401-414 Cost of capital changes, the quality of trading information and market architecture
by Chelley-Steeley, Patricia L. & Lambertides, Neophytos
- 415-430 Market reaction to the positiveness of annual report narratives
by Yekini, Liafisu Sina & Wisniewski, Tomasz Piotr & Millo, Yuval
- 431-447 Liquidity and market efficiency in the world's largest carbon market
by Ibikunle, Gbenga & Gregoriou, Andros & Hoepner, Andreas G.F. & Rhodes, Mark
- 448-463 Ownership, capital structure and financing decision: Evidence from the UK
by Sun, Ji & Ding, Li & Guo, Jie Michael & Li, Yichen
- 464-478 Do market predictions affect its reaction to UK listed industrial firms' corporate refocusing announcements?
by Mak, Chun Yu
2016, Volume 48, Issue 3
- 283-296 Exploring the implications of integrated reporting for social investment (disclosures)
by Adams, Carol A. & Potter, Brad & Singh, Prakash J. & York, Jodi
- 297-315 The timeliness of UK private company financial reporting: Regulatory and economic influences
by Clatworthy, Mark A. & Peel, Michael J.
- 316-340 Levers of eco-control and competitive environmental strategy
by Journeault, Marc & De Rongé, Yves & Henri, Jean-François
- 341-358 The rise and fall of management accounting systems: A case study investigation of EVA™
by McLaren, Josie & Appleyard, Tony & Mitchell, Falconer
- 359-378 CEO succession in the UK: An analysis of the effect of censuring the CEO-to-chair move in the Combined Code on Corporate Governance 2003
by Dedman, Elisabeth
- 379-399 Remuneration of non-executive directors: Evidence from the UK
by Goh, Lisa & Gupta, Aditi
2016, Volume 48, Issue 2
- 117-133 Implications of the cash component of earnings for earnings persistence and stock returns
by Artikis, Panagiotis G. & Papanastasopoulos, Georgios A.
- 134-150 Commodity risks and the cross-section of equity returns
by Brooks, Chris & Fernandez-Perez, Adrian & Miffre, Joëlle & Nneji, Ogonna
- 151-168 Accounting for strategic investment decision-making under extreme uncertainty
by Elmassri, Moataz Moamen & Harris, Elaine Pamela & Carter, David Bernard
- 169-184 The mediating effect of shop-floor involvement on relations between advanced management accounting practices and operational non-financial performance indicators
by Abdel-Maksoud, Ahmed & Cheffi, Walid & Ghoudi, Kilani
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